SOPHIMA: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
SOPHIMA
Largest movements
- Current investments -€200,299
down €200,299 (-73.3%), from €273,282 to €72,984
- Tangible fixed assets +€182,487
up €182,487 (+27.4%), from €666,973 to €849,459
of which Land and buildings: +€206,402
- Cash +€28,707
up €28,707 (+95.0%), from €30,233 to €58,940
mainly Current investments (+€200,299) and Deferred charges and accrued income (+€26,851)
- Deferred charges and accrued income -€26,851
down €26,851 (-60.1%), from €44,705 to €17,854
- Receivables within one year +€11,662
up €11,662 (+181%), from €6,442 to €18,104
of which Other amounts receivable: +€11,651
- Debts after one year -€27,580
down €27,580 (-27.9%), from €98,929 to €71,349
- Financial income +€98,245
up €98,245 (+3,513%), from €2,797 to €101,041
- Gross operating margin +€8,527
up €8,527 (+27.8%), from -€30,712 to -€22,185
- Staff costs +€3,108
no longer reported in 2025 (was -€3,108)
- Depreciation +€1,052
up €1,052 (+4.1%), from €25,427 to €26,479
- Financial charges -€991
down €991 (-4.0%), from €24,633 to €23,642
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,025,987 | €1,021,078 | -€4,909 | -0.5% |
| Fixed assets | 21/28 | €669,410 | €851,296 | +€181,887 | +27.2% |
| Intangible fixed assets | 21 | €2,437 | €1,837 | -€600 | -24.6% |
| Tangible fixed assets | 22/27 | €666,973 | €849,459 | +€182,487 | +27.4% |
| Land and buildings | 22 | €49,993 | €256,395 | +€206,402 | +413% |
| Plant, machinery and equipment | 23 | €1,625 | €1,664 | +€38 | +2.4% |
| Furniture and vehicles | 24 | €9,512 | €4,639 | -€4,873 | -51.2% |
| Other tangible fixed assets | 26 | €605,843 | €586,762 | -€19,081 | -3.1% |
| Current assets | 29/58 | €356,577 | €169,781 | -€186,796 | -52.4% |
| Stocks and contracts in progress | 3 | €1,915 | €1,899 | -€15 | -0.8% |
| Stocks | 30/36 | €1,915 | €1,899 | -€15 | -0.8% |
| Amounts receivable within one year | 40/41 | €6,442 | €18,104 | +€11,662 | +181% |
| Trade receivables | 40 | €681 | €692 | +€11 | +1.6% |
| Other amounts receivable | 41 | €5,761 | €17,412 | +€11,651 | +202% |
| Current investments | 50/53 | €273,282 | €72,984 | -€200,299 | -73.3% |
| Cash at bank and in hand | 54/58 | €30,233 | €58,940 | +€28,707 | +95.0% |
| Deferred charges and accrued income | 490/1 | €44,705 | €17,854 | -€26,851 | -60.1% |
| Total equity and liabilities | 10/49 | €1,025,987 | €1,021,078 | -€4,909 | -0.5% |
| Equity | 10/15 | €481,795 | €486,442 | +€4,648 | +1.0% |
| Contributions | 10/11 | €204,290 | €204,290 | = | 0.0% |
| Reserves | 13 | €39,179 | €39,179 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €20,429 | €20,429 | = | 0.0% |
| Profit (loss) carried forward | 14 | €238,326 | €242,973 | +€4,648 | +2.0% |
| Provisions and deferred taxes | 16 | €410,600 | €415,254 | +€4,654 | +1.1% |
| Provisions for liabilities and charges | 160/5 | €410,600 | €415,254 | +€4,654 | +1.1% |
| Other liabilities and charges | 164/5 | €410,600 | €415,254 | +€4,654 | +1.1% |
| Amounts payable | 17/49 | €133,592 | €119,381 | -€14,211 | -10.6% |
| Amounts payable after more than one year | 17 | €98,929 | €71,349 | -€27,580 | -27.9% |
| Financial debts | 170/4 | €98,929 | €71,349 | -€27,580 | -27.9% |
| Amounts payable within one year | 42/48 | €32,372 | €47,085 | +€14,714 | +45.5% |
| Current portion of amounts payable after more than one year | 42 | €26,507 | €27,580 | +€1,073 | +4.0% |
| Trade debts | 44 | €1,173 | €5,562 | +€4,390 | +374% |
| Suppliers | 440/4 | €1,173 | €5,562 | +€4,390 | +374% |
| Other amounts payable | 47/48 | €4,692 | €13,943 | +€9,251 | +197% |
| Accrued charges and deferred income | 492/3 | €2,291 | €947 | -€1,345 | -58.7% |
| Remuneration, social security and pensions | 62 | -€3,108 | - | +€3,108 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,427 | €26,479 | +€1,052 | +4.1% |
| Other operating charges | 640/8 | €5,451 | €5,490 | +€39 | +0.7% |
| Non-recurring operating charges | 66A | €4,654 | €4,654 | = | 0.0% |
| Gross operating margin | 9900 | -€30,712 | -€22,185 | +€8,527 | +27.8% |
| Operating profit (loss) | 9901 | -€63,137 | -€58,809 | +€4,328 | +6.9% |
| Financial income | 75/76B | €2,797 | €101,041 | +€98,245 | +3,513% |
| Recurring financial income | 75 | €2,797 | €101,041 | +€98,245 | +3,513% |
| Financial charges | 65/66B | €24,633 | €23,642 | -€991 | -4.0% |
| Recurring financial charges | 65 | €24,633 | €23,642 | -€991 | -4.0% |
| Profit (loss) for the period before taxes | 9903 | -€84,973 | €18,590 | +€103,563 | |
| Profit (loss) for the period | 9904 | -€84,973 | €18,590 | +€103,563 | |
| Profit (loss) for the period to be appropriated | 9905 | -€84,973 | €18,590 | +€103,563 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.